Hasbrouck Corporation used $63,500 of direct materials, $46,000 of direct

labor, and applied $94,500 of manufacturing overhead during October. Cost of

goods sold for October was $218,200. Hasbroucks beginning and ending

work-in-process and finished goods inventories were as follows:

Beginning inventory

Ending inventory

Finished goods

$70,000

$61,500

Work-in-process

47,000

41,300

What was Hasbrouck's cost of goods manufactured for October?

A)$209,700

B)$212,500

C)$234,800

D)None of the above.

Please explain, and thanks!